N.D. Cent. Code § 26.1-15.1-05
26.1-15.1-05. Purposes and owners
26.1-15.1-05. The institutions may furnish services free or at a reasonable charge. Any
property owned, held, or leased by the society for these purposes must be reported in
every annual statement.
2. No society may own or operate funeral homes or undertaking establishments.